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ICAS has published this guidance paper - ‘ICAS Code of Ethics: Objectivity – Financial interests in, or relationships with, clients’ - to provide assistance to ICAS Members on how to ensure adherence to the fundamental ethics principle of objectivity. The full guidance or alternatively an "abridged version", which provides an outline of the key points within the full guidance paper, are both available for download.
The 2025 ICAS Code of Ethics (applicable from 1 January 2025 to 30 June 2026) revised the 2022 ICAS Code of Ethics (applicable from 1 January 2022 to 31 December 2024) to incorporate various International Ethics Standards Board for Accountants (IESBA) revisions to the Code including technology-related changes to the fundamental principle of confidentiality and a revised definition of a public interest entity and listed entity.
ICAS helpsheets and guidance provide additional explanatory material to the ICAS Code of Ethics. These are referenced at the end of the related sections of the Code.
The 2026 ICAS Code of Ethics (applicable from 1 July 2026) incorporates the International Ethics Standards Board for Accountants (IESBA) revisions to the Code in relation to tax planning and related services, although members undertaking any UK tax work shall comply with the Professional Conduct in Relation to Taxation (PCRT), irrespective of where they are based. Where a Member is providing tax planning and related activities involving multiple jurisdictions, they should also refer to the provisions in Sections 280 and 380 of the Code.
Check out the latest issues of Audit News from ICAS.
The monitoring activities of ICAS Audit Monitoring and rest of the UK are reported in annual reports. You can download reports here.
The Clients’ Money Regulations were updated at the start of 2026 – the following document details all the current regulations so that you can understand your responsibilities.
Please find the Designated Professional Body (DPB) Investment Business and Consumer Credit Handbooks.
